Internal audit is an independent and objective assurance and activity that aims to improve an organization's activities and add value to them. Internal audit helps to achieve the objectives of the organization by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the organization's risk management, control and governance process.

Internal Audit Mission

Objective and risk-based assurance; maintain and increase institutional value with counsel and foresight.


Scope of the internal audit activity

(1) The operations and activities of all units of the public administrations  both in abroad and in the provinces are subjected to internal audit in accordance with the audit standards with a systematic, continuous and disciplined approach within the scope of risk-based audit plans and programs.

Internal audit area

(1) Internal audit;

a) Examining and evaluating the adequacy and effectiveness of the public administration's internal control system,

b) Making suggestions for risk management and examining the implementation and effectiveness of risk assessment and risk management methods,


Implementation of internal audit

(1) Internal audit to be carried out in public administrations includes the following audit practices:

Performance audit: It is the evaluation of the efficiency, economy and efficiency in the planning, implementation and control stages of the activities and processes carried out at all levels of management.

Financial audit: The accuracy of accounts and procedures related to income, expenses, duties; is the evaluation of the reliability of the financial system and statements.


Duties of the internal auditor

(1) The internal auditor performs the following tasks:

a) To evaluate the management and control structures of public administrations based on objective risk analysis.

b) To make studies and make suggestions in terms of effective, economic and efficient use of resources.

Duties of the internal auditor

(1) The internal auditor has the following duties:

a) To request the submission and display of all kinds of information and documents including cash, valuable records and other assets related to the auditing.

b) To receive assistance and to request written and verbal information from the unit employees as a requirement of internal audit activities.

c) To benefit from the tools, equipment and other facilities required by the audit activity.